Purpose

This report presents the Council Tax Taxbase for 2024/25.

Decision

RESOLVED:

To agree and recommend to full Council the recommendations below. Subject to agreement by Cabinet, full Council are asked to approve these recommendations.

1. 1. To approve, in accordance with the Levelling Up and Regeneration Act 2023 the revised discretionary power to levy a Council Tax premium of 100% in relation to dwellings which have been unoccupied and substantially unfurnished for more than one year (but less than five years) i.e. reduce the minimum period for the implementation of the premium for long term empty premises from two years to one year and the resulting inclusion of 798.32 Band D equivalents in the taxbase calculation. This includes an additional 456.55 Band D equivalents as a result of the amendment to reduce the minimum period to one year and 341.77 Band D equivalents in relation to the existing policy for dwellings which have been unoccupied and substantially unfurnished for more than two years (but less than five years).
2. 2. To approve, in accordance with the Levelling Up and Regeneration Act 2023 the revised discretionary power to levy a Council Tax premium of 100% in respect of second homes from 1 April 2025.
3. 3. To approve the publication of a notice regarding the new discretionary Council Tax policy awarded in respect of unoccupied and substantially unfurnished dwellings and second homes within 21 days of the determination
4. 4. To approve, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amount calculated by Shropshire Council as it’s Council Tax taxbase for the year 2024/25, as detailed in Appendix A, totalling 119,191.17 Band D equivalents.
5. 5. To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2024/25. The scheme is attached at Appendix B.
6. 6. To note the Council Tax Support Scheme amendments detailed in Appendix B have no impact on the taxbase determination.
7. 7. To note the exclusion of 8,237.19 Band D equivalents from the taxbase calculation as a result of localised Council Tax Support.
8. 8. To note continuation of the discretionary Council Tax discount policy of 0% in respect of second homes (other than those that retain a 50% discount through regulation as a result of job related protection) and note the inclusion of 759.79 Band D equivalents in the Council Tax taxbase calculation as a result of this discount policy.
9. 9. To note continuation of the discretionary Council Tax discount policy to not award a discount in respect of vacant dwellings undergoing major repair, i.e. former Class A exempt properties.
10. 10. To note continuation of the discretionary Council Tax discount policy in respect of vacant dwellings, i.e. former Class C exempt properties, of 100% for one month i.e. effectively reinstating the exemption and the resulting exclusion of 132.23 band D equivalents from the taxbase calculation.
11. 11. To note continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties.
12. 12. To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 200% in relation to dwellings which have been unoccupied and substantially unfurnished for more than five years (but less than ten years) and the resulting inclusion of an additional 215.33 Band D equivalents in the taxbase calculation.
13. 13. To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 300% in relation to dwellings which have been unoccupied and substantially unfurnished for more than ten years and the resulting inclusion of an additional 188.01 Band D equivalents in the taxbase calculation.
14. 14. To approve a collection rate for the year 2024/25 of 98.5%.